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01 June 2009
Those received now may be subject to penalty
Employers who have not yet sent in their 2008-09 annual returns to HMRC should do so without delay.
All those received now are late and may be subject to a penalty.
Employer with fewer than 50 employees will, regardless of the fact that it will be late, will still get a £75 tax-free payment if they send their return online.
